Whether Rejection of Application for Revocation of Cancellation of Registration Solely on the Ground of Delay is Sustainable ?Akhilesh Kumar Sah

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The Tax Publishers GST--Registration Whether Rejection of Application for Revocation of Cancellation of Registration Solely on the Ground of Delay is Sustainable ? Akhilesh Kumar Sah The learned author seeks to make an analytical study of issue as to whether rejection of application for revocation of cancellation of registration on the ground of delay is sustainable in law. 1. Introduction Facility of making application for revocation of cancellation of registration under section 30 of CGST Act, 2017 by a registered person in the prescribed manner and time limit under the Act is proving to be helpful to persons registered under the Act, where registration granted under GST have been cancelled by the proper officer. Recently, in Umesh Kumar v. State of U.P. And 3 Others [Writ Tax No. 648 of 2021] (decided on 25-11-2022), writ petition was filed against cancellation of the registration of the petitioner under the U.P. Goods and Services Tax Act, 2017 and the order passed by the First Appellate Authority, upholding the order of cancellation of registration. The petitioner was assessee under the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as 'the GST'). Due to non-filing of the return by the petitioner, a show cause notice was issued by the Department which remain unattended by the petitioner and the registration of the firm stood cancelled by proper officer by order dated 14-5-2019. The show cause notice further stated that there was an outstanding Central Tax amounting to Rs. 3,21,205 and State Tax/UT Tax amounting to Rs. 3,21,205. The petitioner deposited the amount on 30-1-2021. On 3-2-2021, a revocation application was preferred by the petitioner as required under rule 23 of U.P. GST Rules, 2017 (hereinafter referred to as the 'Rules, 2017), in FORM GST REG-21. The Taxing Authority rejected the revocation application of the petitioner on the ground that he had not filed the return within time. Against the order rejecting the revocation application, an appeal was filed by the petitioner before the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Muzaffarnagar who dismissed the appeal. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Registration

Whether Rejection of Application for Revocation of Cancellation of Registration Solely on the Ground of Delay is Sustainable ?

Akhilesh Kumar Sah

The learned author seeks to make an analytical study of issue as to whether rejection of application for revocation of cancellation of registration on the ground of delay is sustainable in law.

1. Introduction

Facility of making application for revocation of cancellation of registration under section 30 of CGST Act, 2017 by a registered person in the prescribed manner and time limit under the Act is proving to be helpful to persons registered under the Act, where registration granted under GST have been cancelled by the proper officer.

Recently, in Umesh Kumar v. State of U.P. And 3 Others [Writ Tax No. 648 of 2021] (decided on 25-11-2022), writ petition was filed against cancellation of the registration of the petitioner under the U.P. Goods and Services Tax Act, 2017 and the order passed by the First Appellate Authority, upholding the order of cancellation of registration. The petitioner was assessee under the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as 'the GST'). Due to non-filing of the return by the petitioner, a show cause notice was issued by the Department which remain unattended by the petitioner and the registration of the firm stood cancelled by proper officer by order dated 14-5-2019. The show cause notice further stated that there was an outstanding Central Tax amounting to Rs. 3,21,205 and State Tax/UT Tax amounting to Rs. 3,21,205. The petitioner deposited the amount on 30-1-2021. On 3-2-2021, a revocation application was preferred by the petitioner as required under rule 23 of U.P. GST Rules, 2017 (hereinafter referred to as the 'Rules, 2017), in FORM GST REG-21. The Taxing Authority rejected the revocation application of the petitioner on the ground that he had not filed the return within time. Against the order rejecting the revocation application, an appeal was filed by the petitioner before the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Muzaffarnagar who dismissed the appeal.